2026-VIL-216-GSTAT-CHE
  1. Home
  2. 2026-VIL-216-GSTAT-CHE

SGST Tribunal

GST - Bunching of appeals and reckoning of cumulative monetary threshold under Section 109(8) of the CGST Act, 2017 read with Rule 110A of the CGST Rules, 2017 - Eleven appeals, with common Appellant and Respondent, arose from rejection of refund of IGST paid on export of services for different tax periods - Whether the monetary threshold for hearing by a Single Member is to be reckoned cumulatively, and whether a refund claim denied falls within the amounts contemplated by Section 109(8) - HELD - Where the parties and the issue are common across a set of appeals, bunching serves judicial consistency and avoids divergent findings on an identical question, and all eleven appeals having the same parties and the same cause of action, namely denial of refund of IGST on export of services, with distinction only in tax period and quantum, bunching is warranted - The matter can be placed before a Single Member, with the approval of the President, only where two conditions are cumulatively satisfied, namely that the amount involved does not exceed the prescribed limit and that no question of law is involved - For bunched appeals the monetary limit is to be reckoned cumulatively, and the cumulative amount across the eleven appeals exceeds the prescribed limit – Further, independent of the monetary limit, Section 109(8) speaks of the amount of tax, input tax credit, fine, fee or penalty determined by the order appealed against, and a rejected refund claim is not an amount determined against the taxpayer but a claim of entitlement denied to the taxpayer, so that the dispute does not fall within the class of matters contemplated for a Single Member - Appeals ordered to be bunched, and the cumulative amount held to exceed the threshold for hearing by a Single Member – The subject appeals shall be heard together by a Bench consisting of one Judicial Member and one Technical Member (Division Bench) - Ordered accordingly - Question of law under Section 109(8) of the CGST Act, 2017 - Retrospective application of a beneficial amendment to Notification No.15/2018-Integrated Tax (Rate), dated 26.07.2018 - Whether the appeals involve a question of law within the meaning of Section 109(8) - HELD - Whether the amendment to the notification is curative and therefore retrospective, or substantive and therefore prospective, and consequently whether the refund claims for the periods in dispute are governed by the amended or the unamended position, cannot be decided without interpreting the relevant statutory, notification and circular provisions governing processing of refund claims arising from export of services - A question of law encompasses any issue requiring interpretation of legal principles, statute, notification, circular or precedent, and such matters are required to be heard by a Division Bench - Common submission of both Authorised Representatives that a question of law is involved held sustainable - Appeals directed to be heard together by one Judicial Member and one Technical Member (Division Bench).
Download File

Quick Search

/

Advance Search

GST Resources

/

Gst Rate Finder

Tax Vista

Your Weekly Tax Recap

By Dr. G. Gokul Kishore

Weekly Summary

VIL Video

GST & Customs updates: Sep'26
By CA Vivek Jalan

Create Account

Security-Code
New Code?

Log In

New User ? Forgot Password ?

Forgot Password

Security-Code
New Code?
Please Note: This facility is only for Subscribing Members.

Email this page

Security-Code
New Code?

Feedback this page

Schedule a Demo

Schedule a demo to know the features and advantages of VILGST portal. Get to know the tips to find the desired results in faster way.

Security-Code
New Code?

Caselaw Request Form (CRF)

Didn’t find what you are searching for? No worries, please give us the following details and VIL will email you the desired Caselaws at the earliest:

Security-Code
New Code?